Are Taxes Converging?

Avi-Yonah, Reuven S.; Mazzoni, Gianluca

Are Taxes Converging?

"Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017

U of Michigan Law & Econ Research Paper No. 17-018

U of Michigan Public Law Research Paper No. 573

5 Pages Posted: 25 Oct 2017 Last revised: 3 Nov 2017

See all articles by Reuven S. Avi-Yonah

Gianluca Mazzoni

University of Michigan at Ann Arbor - Law School - SJD Candidate

Date Written: October 25, 2017

Abstract

Eduardo Baistrocchi’s outstanding new book on tax treaty disputes is the result of an intense five-year global collaborative project among international tax scholars, practitioners and administrators. The book provides an unprecedented set of information and offers the first global qualitative and quantitative analysis on one of the most important debates over international tax scholarship across the last decades, that is, whether an international tax regime exists and is binding upon states as a matter of customary international law.

Keywords: tax treaties, dispute resolution

JEL Classification: H26

Suggested Citation: Suggested Citation

Avi-Yonah, Reuven S. and Mazzoni, Gianluca, Are Taxes Converging? (October 25, 2017). "Are Taxes Converging?" Review of A Global Analysis of Tax Treaty Disputes, by E. Baistrocchi, ed. Cambridge: Cambridge University Press, 2017; U of Michigan Law & Econ Research Paper No. 17-018; U of Michigan Public Law Research Paper No. 573. Available at SSRN: https://ssrn.com/abstract=3059090